{"id":11603,"date":"2025-02-14T00:00:00","date_gmt":"2025-02-13T23:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dune-societe-qui-paie-et-deduit-des-loyers-pour-sa-future-activite\/"},"modified":"2025-02-14T00:00:00","modified_gmt":"2025-02-13T23:00:00","slug":"cest-lhistoire-dune-societe-qui-paie-et-deduit-des-loyers-pour-sa-future-activite","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/la-petite-histoire-du-jour\/cest-lhistoire-dune-societe-qui-paie-et-deduit-des-loyers-pour-sa-future-activite\/","title":{"rendered":"C\u2019est l\u2019histoire d\u2019une soci\u00e9t\u00e9 qui paie (et d\u00e9duit) des loyers pour sa\u202f\u00ab\u202ffuture\u202f\u00bb activit\u00e9\u2026"},"content":{"rendered":"<p class=\"title\">C\u2019est l\u2019histoire d\u2019une soci\u00e9t\u00e9 qui paie (et d\u00e9duit) des loyers pour sa\u202f\u00ab\u202ffuture\u202f\u00bb activit\u00e9\u2026 <\/p>\n<div>\n<p>Parce qu\u2019elle souhaite d\u00e9velopper une nouvelle activit\u00e9 de grossiste, une soci\u00e9t\u00e9 loue des garages et des entrep\u00f4ts et d\u00e9duit fiscalement les loyers pay\u00e9s. Des locaux qu\u2019elle n\u2019utilise finalement pas, finit par constater l\u2019administration fiscale\u2026<\/p>\n<p>Face \u00e0 ce qui caract\u00e9rise, selon elle, un acte anormal de gestion, l\u2019administration refuse la d\u00e9duction fiscale de ces loyers\u202f: s\u2019ils sont en principe d\u00e9ductibles, encore faut-il que cette d\u00e9pense soit engag\u00e9e dans l\u2019int\u00e9r\u00eat de l\u2019entreprise\u202f; or, ici, la soci\u00e9t\u00e9 n\u2019a jamais utilis\u00e9 les locaux, ni m\u00eame engag\u00e9 des d\u00e9marches prospectives ou dispos\u00e9 des moyens humains et mat\u00e9riels pour y exercer sa nouvelle activit\u00e9\u2026 Parce que le manque de financement l&#8217;a emp\u00each\u00e9e de la d\u00e9velopper comme elle l&#8217;entendait, se d\u00e9fend la soci\u00e9t\u00e9\u2026<\/p>\n<p>Un argument qui ne convainc pas le juge qui valide le redressement fiscal. Tout prouve ici que les d\u00e9penses de loyers n\u2019ont pas \u00e9t\u00e9 engag\u00e9es dans l\u2019int\u00e9r\u00eat de la soci\u00e9t\u00e9, celle-ci n\u2019ayant jamais utilis\u00e9 les locaux lou\u00e9s.<\/p>\n<\/p><\/div>\n<div>Source : <\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000049723365?init=true&amp;page=1&amp;query=23MA00500&amp;searchField=ALL&amp;tab_selection=all\" rel=\"noopener\" target=\"_blank\">Arr\u00eat de la Cour administrative d\u2019appel de Marseille du 14 juin 2024, no 23MA00500<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/la-petite-histoire-du-jour\/c-est-l-histoire-d-une-societe-qui-paie-et-deduit-des-loyers-pour-sa-future-activite\" target=\"_blank\">La petite histoire du jour<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/petites_histoires\/images\/Shutterstock_locationgarageentrepot.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>C\u2019est l\u2019histoire d\u2019une soci\u00e9t\u00e9 qui paie (et d\u00e9duit) des loyers pour sa\u202f\u00ab\u202ffuture\u202f\u00bb activit\u00e9\u2026<\/p>\n","protected":false},"author":0,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[6],"tags":[],"class_list":["post-11603","post","type-post","status-publish","format-standard","hentry","category-la-petite-histoire-du-jour"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - 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